Pasqual has lived in California all his life. In 2022, he moved to Las Vegas, Nevada. During the year, he received $12,000 of alimony from his ex-wife, Rosalinda. The alimony was paid under a divorce agreement that was finalized in 2021. $4,000 of the alimony payments was received while he was a resident of California and $8,000 was received while he was a resident of Nevada. What amount should be included as taxable income on his California return?

$0

$4,000

$8,000

$12,000